https://www.taxtmi.com/caselaws?id=469206 Where the Odisha Entry Tax Act applies the audit machinery of the Odisha VAT Act mutatis mutandis, the prescribed constitution of the audit team is mandatory. The Court treated Section 9B of the Odisha Entry Tax Act, Rule 11 of the Entry Tax Rules, and the corresponding VAT audit composition requirement as requiring a duly constituted audit team; an Audit Visit Report prepared without the required authority was therefore legally vulnerable. An assessment founded on such an invalid report could not stand and was set aside in favour of the assessee. en-us Fri, 01 Sep 2023 00:00:00 +0530 Wed, 10 Jun 2026 15:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469206 Where the Odisha Entry Tax Act applies the audit machinery of the Odisha VAT Act mutatis mutandis, the prescribed constitution of the audit team is mandatory. The Court treated Section 9B of the Odisha Entry Tax Act, Rule 11 of the Entry Tax Rules, and the corresponding VAT audit composition requirement as requiring a duly constituted audit team; an Audit Visit Report prepared without the required authority was therefore legally vulnerable. An assessment founded on such an invalid report could not stand and was set aside in favour of the assessee. Case-Laws VAT / Sales Tax Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469206